Expensive Car Supplement Calculator
Work out the £440 premium VED on cars over £40,000 (2026/27)
Last updated: June 2026
Expensive Car Supplement Calculator (2026/27)
Enter your car's full list price (including factory-fitted options), choose the fuel type and registration date to see whether the £40,000 (or £50,000 for EVs) "expensive car" supplement applies and what it adds to your road tax.
What is the expensive car supplement?
The expensive car supplement – sometimes called the "£40,000 car tax" or premium rate – is an extra amount of Vehicle Excise Duty (VED, or road tax) charged on cars with a high list price. If a car has a published list price of more than £40,000 (or more than £50,000 for fully electric cars from 1 April 2025), HMRC and the DVLA add a supplement of £440 a year on top of the standard VED rate. This supplement is paid for five years – from the second time the car is taxed (its 2nd to 6th tax year). For 2026/27 the standard rate is £200 a year, so an affected car costs £640 a year during the supplement period. This calculator is for anyone buying or running a car near the £40,000 mark who wants to know whether the premium applies and exactly how much extra it will cost over the life of the vehicle. It is especially useful since the rules changed in April 2025 to bring electric vehicles into the supplement for the first time, with a higher £50,000 threshold.
How it works
- Enter the car's full list price – the published price including VAT, delivery and any factory-fitted optional extras (it is the list price, not the price you actually pay, that matters).
- Choose the fuel type. Petrol, diesel and hybrid cars use the £40,000 threshold; fully electric cars use the £50,000 threshold.
- Pick the registration date. Electric cars registered before 1 April 2025 are exempt from the supplement.
- The calculator checks the price against the correct threshold. If it is over, it applies the £440 supplement for 5 years, adds the £200 standard rate, and shows the per-year cost (£640) and the total extra (£2,200) you will pay.
Worked example
You buy a petrol SUV with a list price of £45,000, registered in June 2026. Because £45,000 is above the £40,000 threshold, the expensive car supplement applies:
- Standard VED rate: £200/yr
- Expensive car supplement: £440/yr
- Cost each year during the supplement (years 2–6): £200 + £440 = £640/yr
- Extra paid because of the supplement: £440 × 5 = £2,200
- Total VED across years 2–6: £640 × 5 = £3,200
From the 7th tax year the supplement ends and the car reverts to £200/yr. (The first tax year is charged separately at the CO₂-based first-year rate.)
Frequently asked questions
Is the supplement based on the price I paid or the list price?
It is based on the manufacturer's published list price including factory-fitted options, VAT and delivery – not the discounted or negotiated price you actually paid. A car listed at £41,000 still attracts the supplement even if you bought it for £38,000.
How long do I pay the expensive car supplement?
For five years, from the second time the vehicle is taxed (its 2nd to 6th tax year). After that it stops and you pay only the standard rate of £200 a year.
Do electric cars pay the supplement now?
Yes. From 1 April 2025 fully electric cars are no longer exempt. EVs with a list price over £50,000 registered on or after that date pay the £440 supplement. Electric cars registered before 1 April 2025 remain exempt.
How much is the supplement for 2026/27?
The supplement is £440 a year on top of the £200 standard rate, giving a total of £640 a year for an affected car during the supplement period.
Source: GOV.UK – Vehicle tax rate tables (expensive car supplement and standard VED rates).